DEWINJU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEWINJU
Largest movements
- Tangible fixed assets +€9,399
up €9,399 (+42.1%), from €22,351 to €31,751
of which Other tangible fixed assets: +€12,550
- Cash -€3,394
down €3,394 (-69.9%), from €4,856 to €1,462
mainly Investment in fixed assets (net) (-€16,054) and Tax, wage and social debts (-€2,735)
- Reserves +€4,750
up €4,750 (+59.4%), from €8,000 to €12,750
- Trade debts +€3,252
up €3,252 (+531%), from €613 to €3,865
- Tax, wage and social debts -€2,735
down €2,735 (-34.3%), from €7,969 to €5,234
- Other debts +€1,056
up €1,056 (+18.2%), from €5,819 to €6,876
- Profit (loss) carried forward -€425
down €425 (-45.1%), from €943 to €518
- Depreciation +€4,655
up €4,655 (+233%), from €1,999 to €6,655
- Taxes -€1,822
down €1,822 (-63.4%), from €2,876 to €1,054
- Gross operating margin -€1,020
down €1,020 (-7.0%), from €14,519 to €13,499
- Other operating charges +€182
up €182 (+38.4%), from €472 to €654
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,843 | €41,743 | +€5,899 | +16.5% |
| Fixed assets | 21/28 | €22,351 | €31,751 | +€9,399 | +42.1% |
| Tangible fixed assets | 22/27 | €22,351 | €31,751 | +€9,399 | +42.1% |
| Furniture and vehicles | 24 | €14,468 | €11,318 | -€3,151 | -21.8% |
| Other tangible fixed assets | 26 | €7,883 | €20,433 | +€12,550 | +159% |
| Current assets | 29/58 | €13,492 | €9,992 | -€3,500 | -25.9% |
| Amounts receivable within one year | 40/41 | €8,636 | €8,530 | -€106 | -1.2% |
| Trade receivables | 40 | €8,636 | €8,530 | -€106 | -1.2% |
| Cash at bank and in hand | 54/58 | €4,856 | €1,462 | -€3,394 | -69.9% |
| Total equity and liabilities | 10/49 | €35,843 | €41,743 | +€5,899 | +16.5% |
| Equity | 10/15 | €11,443 | €15,768 | +€4,325 | +37.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,000 | €12,750 | +€4,750 | +59.4% |
| Distributable reserves | 133 | €8,000 | €12,750 | +€4,750 | +59.4% |
| Profit (loss) carried forward | 14 | €943 | €518 | -€425 | -45.1% |
| Amounts payable | 17/49 | €24,401 | €25,975 | +€1,574 | +6.5% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,401 | €15,975 | +€1,574 | +10.9% |
| Trade debts | 44 | €613 | €3,865 | +€3,252 | +531% |
| Suppliers | 440/4 | €613 | €3,865 | +€3,252 | +531% |
| Taxes, remuneration and social security | 45 | €7,969 | €5,234 | -€2,735 | -34.3% |
| Taxes | 450/3 | €7,969 | €5,234 | -€2,735 | -34.3% |
| Other amounts payable | 47/48 | €5,819 | €6,876 | +€1,056 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,999 | €6,655 | +€4,655 | +233% |
| Other operating charges | 640/8 | €472 | €654 | +€182 | +38.4% |
| Gross operating margin | 9900 | €14,519 | €13,499 | -€1,020 | -7.0% |
| Operating profit (loss) | 9901 | €12,047 | €6,190 | -€5,857 | -48.6% |
| Financial income | 75/76B | €27 | €0 | -€27 | -100% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -100% |
| Financial charges | 65/66B | €755 | €811 | +€56 | +7.4% |
| Recurring financial charges | 65 | €755 | €811 | +€56 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €11,319 | €5,379 | -€5,940 | -52.5% |
| Income taxes | 67/77 | €2,876 | €1,054 | -€1,822 | -63.4% |
| Profit (loss) for the period | 9904 | €8,443 | €4,325 | -€4,118 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,443 | €4,325 | -€4,118 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.